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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2019
Income Tax Disclosure [Abstract] |
Schedule of Components of Income (Loss) Before Provision for Income Taxes | The following note related to income taxes includes both continuing and discontinued operations. The components of income (loss) before provision for income taxes are as follows (in thousands):
|  | Years Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Domestic |  | $ | 916 |  |  | $ | 7,845 |  |  | $ | 1,900 |
Foreign |  |  | (4,648 | ) |  |  | (2,320 | ) |  |  | 7,930 |
|  | $ | (3,732 | ) |  | $ | 5,525 |  |  | $ | 9,830 |
The components of the provision for income taxes are as follows (in thousands):
|  | Years Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Domestic federal |  | $ | — |  |  | $ | 1,167 |  |  | $ | 54 |
Foreign |  |  | 1,278 |  |  |  | (1,404 | ) |  |  | 1,330 |
Foreign withholding taxes |  |  | 94 |  |  |  | 356 |  |  |  | 240 |
Domestic state |  |  | 58 |  |  |  | 101 |  |  |  | 120 |
Total current |  |  | 1,430 |  |  |  | 220 |  |  |  | 1,744 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Domestic federal |  |  | — |  |  |  | — |  |  |  | — |
Total deferred |  |  | — |  |  |  | — |  |  |  | — |
Total provision |  | $ | 1,430 |  |  | $ | 220 |  |  | $ | 1,744 |
Schedule of Reconciliation of Actual Income Taxes to Income Taxes at Expected United States Federal Corporate Income Tax Rate | A reconciliation of actual income taxes to income taxes at the expected United States federal corporate income tax rate is as follows (in thousands, except percentages):
|  | Years Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Federal statutory rate |  |  | 21.0 | % |  |  | 24.3 | % |  |  | 34.0 | %
Tax (benefit) expense at the federal statutory rate |  | $ | (784 | ) |  | $ | 1,342 |  |  | $ | 3,340 |
Effect of permanent book-tax differences |  |  | 272 |  |  |  | 75 |  |  |  | 340 |
State tax provision |  |  | 31 |  |  |  | 76 |  |  |  | 100 |
Valuation allowance for net deferred tax assets |  |  | 1,682 |  |  |  | 617 |  |  |  | (1,610 | )
Uncertain tax items |  |  | 74 |  |  |  | (3,013 | ) |  |  | 350 |
Tax rate differential |  |  | 150 |  |  |  | 1,107 |  |  |  | (776 | )
Other items |  |  | 5 |  |  |  | 16 |  |  |  | — |
|  | $ | 1,430 |  |  | $ | 220 |  |  | $ | 1,744 |
Schedule of Components of Deferred Tax Assets and Deferred Tax Liabilities | The components of deferred tax assets and deferred tax liabilities are as follows (in thousands):
|  | September 30, 2019 |  |  | September 30, 2018 |
Deferred tax assets (liabilities): |  |  |  |  |  |  |  |
Capitalized inventory costs |  | $ | 168 |  |  | $ | 193 |
Inventory write-downs |  |  | 2,856 |  |  |  | 1,333 |
Accrued warranty |  |  | 161 |  |  |  | 204 |
Deferred profits |  |  | 346 |  |  |  | 1,006 |
Accruals and reserves not currently deductible |  |  | 3,531 |  |  |  | 5,017 |
Stock option expense |  |  | 849 |  |  |  | 738 |
Federal net operating loss carryforwards |  |  | 6,979 |  |  |  | 2,922 |
Foreign and state net operating losses |  |  | 10,481 |  |  |  | 13,860 |
Book vs. tax depreciation and amortization |  |  | (1,546 | ) |  |  | (1,667 | )
Other deferred tax assets |  |  | 75 |  |  |  | 163 |
Total deferred tax assets |  |  | 23,900 |  |  |  | 23,769 |
Valuation allowance |  |  | (23,900 | ) |  |  | (23,769 | )
Deferred tax assets, net of valuation allowance |  | $ | — |  |  | $ | — |
Schedule of Changes in Deferred Tax Valuation Allowance | Changes in the deferred tax valuation allowance are as follows (in thousands):
|  | Years Ended September 30, |
|  | 2019 |  |  | 2018 |
Balance at the beginning of the year |  | $ | 23,769 |  |  | $ | 22,930 |
Additions to valuation allowance |  |  | 131 |  |  |  | 839 |
Balance at the end of the year |  | $ | 23,900 |  |  | $ | 23,769 |
Summary of Reconciliation of Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of our unrecognized tax benefits is summarized as follows (in thousands):
|  | Years Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Balance at beginning of the year |  | $ | 1,198 |  |  | $ | 4,210 |  |  | $ | 3,860 |
Additions related to tax positions taken in prior years |  |  | 74 |  |  |  | 155 |  |  |  | 350 |
Reductions due to resolution of uncertain tax position |  |  | — |  |  |  | (3,167 | ) |  |  | — |
Balance at the end of the year |  | $ | 1,272 |  |  | $ | 1,198 |  |  | $ | 4,210 |

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